Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The continued application of the Fair Value Measurement Standard and related standards from the beginning of the first-quarter consolidated accounting period, and the prospective application of the new accounting policies, continue to be disclosed. - FY2022-Q1First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current quarterly consolidated accounting period. There was no impact on the quarterly consolidated financial statements.